The Influence Of Educational Background, Courtesy Personality And Internal Control On The Quality Of Financial Statements (Study on Islamic Boarding Schools of West Tanjung Jabung Regency)
Keywords:
Educational Background, Courtesy Personality, Internal Control, Quality of Financial Statements.
Abstract
This research is motivated by the phenomenon that most Islamic boarding schools in Tanjung Jabung Barat Regency still use simple financial records that have not referred to the Islamic Boarding School Accounting Guidelines. This poses challenges in producing quality, accountable, and standard financial reports. Factors that are suspected to affect the quality of financial statements include educational background, courtesy personality, and internal control. This type of research is quantitative research with a field approach. Primary data was obtained through the distribution of questionnaires to 31 respondents, namely administrators and treasurers at eight Islamic boarding schools in West Tanjung Jabung Regency. Data analysis uses multiple linear regression with the help of SPSS applications. The results of the study show that partially educational background and courtesy personality have no effect on the quality of financial statements. On the other hand, internal control affects the quality of financial statements. Simultaneously, educational background, courtesy personality and internal control have no effect on the quality of financial statements.
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Ahmadi, R. (2016). Introduction to Education, Fundamentals & Philosophy of Education. Yogyakarta: Ar-Ruzz Media.
Amalia, M, M. (2023). The Influence of Accounting Information Systems, Financial Report Quality, and Decision Making Effectiveness on MSME Performance in Jakarta. Western Science Journal of Accounting and Finance, 2(2), 32–42.
Amelia, D. (2025). Factors Affecting the Quality of Local Government Financial Reports in an Islamic Perspective (Study on Regencies/Cities in Lampung Province). Thesis: Raden Intan State Islamic University Lampung.
Annisa, W. D., Yudi & Rita, F. (2020). The Influence of Educational Background, Information Technology Utilization, and Accounting Understanding on the Quality of Local Government Financial Statements (Study on OPD in the Muara Bungo Regency Government). Jambi Accounting Review, 1(1), 1-19. https://online-journal.unja.ac.id/JAR/
Atharrizka, N., Nurjanah, Y., & Andrianto, T. (2021). The Influence of Accounting Information Systems and Internal Control on the Quality of Local Government Financial Statements. Journal of Unitary Informatics, 1(2), 107-118. http://doi.org/10.37641/jikes.v1i2.889
Aziz, A. A., Nurfarida, R., Budiyanti, N., & Zakiah, Q. Y. (2020). Education Policy Analysis Model. TAPIS: Journal of Scientific Research, 4(2), 192-201. http://doi.org/10.32332/tapis.v4i2.2575
Cahyani, I. A. P. S., & Atmadja, A. W. T. (2023). The Influence of Education Level, Internal Control System and Training on the Quality of Bumdes Financial Statements (Case Study of BUMDes in Buleleng Regency). Scientific Journal of Accounting Students, Ganesha University of Education, 14(3), 642-653. https://doi.org/10.23887/jimat.v14i03.63740
Erlina, Rambe, O. S., & Rasdianto. (2016). Accrual-Based Regional Financial Accounting: Based on Government Regulation No. 71 of 2010 and Permendagri No. 64 of 2013. Jakarta: Salemba Four.
Gailea, N. Y., Sendow, G. M., & Uhing, Y. (2018). The Influence of Work Culture, Personality and Self Esteem on Employee Performance at the Regional Energy and Mineral Resources Office of North Sulawesi Province. EMBA: Journal of Research in Economics, Management, Business and Accounting, 6(4), 2048–2057. https://doi.org/10.35794/emba.v6i4.20934
Hoesada, J. (2016). Government Accounting (Bunga Rampai). Jakarta: Salemba Four.
IAI and Bank Indonesia. (2018). Guidelines for Accounting of Islamic Boarding Schools. Jakarta: Bank Indonesia.
Indonesian Institute of Accountants. (2016). Sharia Financial Accounting Standards. Jakarta: Grha Accountant.
Iwan, S., Mutholib & Jailani, S. (2022). Monograph on Organizational Commitment: Efforts to Build Organizational Commitment to Education Through Leadership Style, Personality and Job Satisfaction. Riau: DOTPLUS Publisher.
Jeni, I. (2020). Basics of Financial Statement Analysis. Bandung: Media Sains Indonesia.
Kamila, I., Widagdo, S., & Sholihin, M. R. (2025). The Influence of Education, Business Length, Business Size and Use of Information Technology on the Quality of Financial Statements in MSME Actors in Situbondo Regency. KUNKUN: Journal of Multidisciplinary Research, 2(1), 26-34. https://ejournal.mediakunkun.com/index.php/record
Kusuma, F. P., Yasa, I. N. M., & Djayasatra, I. K. (2016). Analysis of Factors Affecting the Quality of Financial Reporting Information of the Regional Government of Jembrana Regency. E-Journal of Economics and Business, 5(12), 12-28.
Maimunah, Aisyah, S., & Hidayah, N. (2023). Management of Village-Owned Enterprises (BUMDes) in Improving the Village Economy. IDEAS: Journal of Educational, Social and Culture, 9(3), 747-758. https://doi.org/10.32884/ideas.v9i3.1433
Mujib, A. (2017). Personality Theory Islamic Psychology Perspective. Jakarta: PT. Raja Grafindo Persada.
Nilawati, F. (2016). The Influence of Personality on Employee Performance at Elresas Lamongan Hotel. Journal of Administration and Business, 11(2), 222-238.
Rura, Y., & Mustafa, S. (2021). Decision Usefulness Paradigm: Investment Decision Making. IOSR Journal of Business and Management, 23(1), 30-34. https://doi.org/10.9790/487X-2301043034
Septi, A., & Endang, M. (2018). Analysis of Factors Affecting the Quality of Financial Statements in Micro, Small and Medium Enterprises (MSMEs) (Empirical Study on MSMEs in Jember Regency). Scientific Journal of FEB Students, Brawijaya University, 4(2), 12-27.
Sijabat, J., & Lestary, A. A. S. (2022). Study on the Influence of Accounting Information Systems, Internal Control Systems and Human Resource Competencies on the Quality of Financial Statements of PT. Fortunately Timber in Medan. Journal of Accounting and Finance Research Research, 8(2), 246-260. https://doi.org/10.54367/jrak.v8i2.2117
Suci, A., & Indrayeni. (2023). The Effect of Educational Background, Accounting Knowledge and Work Experience on the Quality of Financial Statements (at the Regional Financial and Asset Management Agency of West Sumatra Province). Journal of Financial and Business Accounting, 1(3), 83-94. https://doi.org/10.47233/jakbs.v1i3.155
Sudarmanto, E., Prayoga, R., Harjanti, A. E., Rahmawati, T., Oktaviani, S. A., Bahari, S., Rifandi, M., Rusli, A., Abpossumah, L. M., Dewi, I. P., & Jati, A. W. (2024). Risk-Based Internal Control System. Banten: Minhaj Pustaka.
Sulastri & Fatimah. (2025). The Effect of Education Level, Work Experience, and Information Technology Use on the Quality of Financial Statements of Nepo Renewal Bumdes in Nepo Village, Barru Regency. DECISION: Journal of Economics and Business, 6(1), 92-103.
Suryani & Hendryadi. (2015). Quantitative Research Methods of Theory and Application in Research in the Field of Islamic Management and Economics. Jakarta: Prenadamedia Group.
Thazya, S. S. D. P. (2022). The Influence of Educational Background, Accounting Understanding, and Business Size on the Quality of Financial Statements (Study on Halal Certified MSMEs in Semarang City). Thesis: Walisongo State Islamic University Semarang.
Triswati, S. (2019). The Influence of Educational Background, Courtesy Personality and Internal Control on the Quality of Financial Statements (Empirical Study on the Regional Government of Banjarnegara Regency). Thesis: Walisongo State Islamic University Semarang.
Untary, N. R. (2015). The Influence of Accounting Information Systems, Internal Control Systems and Human Resource Competencies on the Quality of Regional Financial Statements with External Factors as Moderators (Case Study on the Magelang Regency Government). Diponegoro Journal of Accounting, 4(2), 1-12. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15502
Wonguw, J. F., Lambey, L., & Pontoh, W. (2016). The Influence of Education Level, Working Period, Training and Position on the Quality of the Financial Statements of the South Minahasa Regency Government. GOODWILL: Journal of Accounting and Auditing Research, 7(2), 174-188. https://doi.org/10.35800/jjs.v7i2.13560
Published
2026-01-31
How to Cite
Victor Diwantara, Anzu Elvia Zahara, & Zul Febri. (2026). The Influence Of Educational Background, Courtesy Personality And Internal Control On The Quality Of Financial Statements (Study on Islamic Boarding Schools of West Tanjung Jabung Regency). International Journal of Business and Quality Research, 4(01), 156-175. https://doi.org/10.63922/ijbqr.v4i01.2913
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